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2014 (4) TMI 592 - SC - VAT and Sales TaxLiability to pay Entry tax – Entry Tax on import of Crude oil - Constitutional validity of the UP Tax On Entry of Goods Into Local Areas Act, 2007– Issuance of Demand Notice - Held that:- The State has admitted that the assessees, for the period of 2008-2009, 2009-2010 and 2010-2011 have filed monthly returns but have not accepted the liability to pay the entry tax on the import of crude oil - It is also stated that the assessing authority has issued a pre-assessment notice u/s 9(4) - A reading of the affidavit filed by the State would indicate that for the aforesaid period, quantification of the tax liability is yet to be determined - However, it is now open to the State and its authorities to quantify the tax lia1ibity, either based on the returns filed by the assessee or on the basis of best assessment order if the Act so permits for the assessment years 2008-2009, 2009-2010 and 2010-2011 - After such quantification, the State is at liberty to issue appropriate demand notices – Decided partly in favour of assessee. Liability to pay Entry tax – Entry Tax on import of crude oil - Constitutional validity of the UP Tax On Entry of Goods Into Local Areas Act, 2007– Held that:- Since assessees have paid substantial amount by way of Entry Tax to the Department - For the assessment years 2000-2001 to 2009-2010, assessees have filed appeals/revisions before the High Court/statutory authorities and those appeals are pending for consideration - The request of the assessee are acceptable since it is not causing any prejudice to the department - Accordingly, petitioners/assessees granted liberty to make appropriate application/petition before the appellate authorities/revisional authorities/High Court – Respondents instructed not to resort to recovery proceedings against the petitioners till the disposal of the applications/petitions– Decided in favour of Assessee. Constitutional validity of the UP Tax On Entry of Goods Into Local Areas Act, 2007– Liability to pay Entry tax – Pre-deposit - Held that:- The operation of the impugned judgment and order is stayed subject to the appellant in each case depositing 50% of the accrued tax liability/arrears under the U.P.Act, 2007 and furnish bank guarantee for the balance amount - The appellant shall also deposit 50% of the tax liability/arrears, including interest and penalty, and furnish bank guarantee for the balance amount as and when demand notices are issued under the U.P.Act, 2007 for the past period - The interim orders passed by this Court in Indian Oil Corporation Limited vs. State of Assam & Ors. are confined on the demand raised against the appellant in the pending Special Leave Petitions - The Apex Court has adjusted the equities and passed a conditional stay order staying 50% of the past liability subject to bank guarantees to be kept alive - Supreme Court has granted liberty to the respondents to file appropriate application before this Court for modification of the interim orders granted, if for any reason, the appellant in this case has passed, on the tax burden on the consumers - Partial stay granted.
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